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在20世纪90年代以来的结构性经济改革进程中,拉美国家同时也进行了财政改革,探索在市场机制主导的开放的经济中,逐渐建立和完善政府与市场互相补充的机制。拉美国家的财政改革包括:从制度上严格财政纪律,减少财政波动,实行财政分级管理,推进税收体制改革。经过近20年的改革,拉美国家的财政政策发生了很大的变化,政府的政策目标、治理能力和效率都有不同程度的改善,逐步完善财政政策对宏观经济、市场、消费和社会的导向功能、协调功能、控制功能和稳定功能。这些变化,对拉美国家在保持宏观经济稳定的条件下实现增长以及改善收入分配、就业、贫困化、教育和医疗等方面都起到了积极的作用,并在一定程度上对拉美国家的社会凝聚产生了重要影响。但是,拉美国家的财政改革同样还存在着某些不足,其财政政策在全球金融危机的冲击下面临严峻的新挑战。未来,拉美国家还需要通过深化财政改革,进一步解决财政政策反周期、财政结构更合理并可持续增长、税收政策更有利于社会公正等问题,探索一条有利于社会凝聚不断加强、经济发展成果更广泛地惠及全体民众,政府、市场和社会关系和谐的可持续发展的道路。
In the process of structural economic reform since the 1990s, Latin American countries also carried out fiscal reforms at the same time, exploring the mechanism of gradually complementing and complementing the government and the market in an open economy dominated by the market mechanism. The fiscal reforms in Latin American countries include: stricter fiscal discipline from the system, less fiscal fluctuations, fiscal-level management, and tax system reform. After nearly 20 years of reform, the fiscal policies of Latin American countries have undergone great changes. The government’s policy objectives, governance capabilities and efficiency have been improved to varying degrees, and the fiscal policies toward the macro economy, markets, consumption and society have been gradually improved Function, coordination function, control function and stability function. These changes have played a positive role in achieving growth and improving income distribution, employment, poverty, education and medical treatment in the context of maintaining macroeconomic stability in Latin American countries and to some extent, social cohesion in Latin American countries has taken place A significant impact However, there are some deficiencies in the fiscal reforms in Latin American countries. Their fiscal policies are facing severe new challenges under the impact of the global financial crisis. In the future, Latin American countries will also need to deepen the fiscal reform, further solve the countercyclical fiscal policy, the financial structure is more reasonable and sustainable growth, tax policies are more conducive to social justice and other issues, to explore a conducive to social cohesion, economic development more fruitful Extensively benefit the harmonious development of all people, government, markets and society.